200 THE ALCOHOL PROBLEM 
Though more spirits would be drunk they would 
probably do less harm, as the consumption of neat 
spirits at 30° under proof would be greatly reduced by 
the high taxation. 
The effects of the increased differentiation in the tax 
on beer would probably take some years to develop 
fully. The average beer drinker is a very conserva- 
tive person, and he would be loth to forgo any of the 
strength to which he had grown accustomed. We dis- 
covered this from the bitter outcry produced during 
the war by the issue of beer at a gravity of 1028°. 
Still, he is bound to be influenced by the fact that if 
he kept to the more dilute beers he would be getting 
much more for his money. If we consider as a basis 
that beer containing 4-6 per cent. of alcohol (approxi- 
mately of 1043° gravity) sells at 6d. a pint, it follows 
that 24d. of this price goes in taxation and 31d. goes 
in costs of production, etc. The corresponding frac- 
tions of cost per pint for very weak beer and for strong 
beer work out roughly in the manner indicated in 
the Table. 
Per Cent. 
Alcohol. 
Present System. 
Liquor. 
Suggested System. 
Pro- 
Tas) duction. 
Pro- | BN 
Total. Tax, E70 Total. 
z. d. 4 ¢ 
Very weak beer 29 1} 2% 2: 
Average beer ..| 46 | 2% 3% | 6 
Strong beer .. 57 3} 4% o 
a G. 
2; 23 
25 | 3% 6 
‘ 4% 81 
¢ 
We see that under the proposed scheme of taxa- 
tion weak beer will cost 23d. a pint instead of 33d., 
whilst strong beer of twice its alcoholic content